https://www.taxtmi.com/caselaws?id=346495 The judge ruled in favor of the appellants, allowing a refund of Rs. 2,31,688 under Rule 5 of Cenvat Credit Rules, 2004. The rejection of the refund amount of Rs. 2,43,772 was overturned, as the recredit was found to be legitimate under the relevant notification. The judge emphasized that the appellants were entitled to the refund based on the net cenvat credit availed during the relevant quarter, irrespective of prior rejection. The appeal was partially allowed, granting the refund for the legitimate recredited amount while upholding the rejection for inadmissible credit on capital goods. en-us Mon, 31 Jul 2017 00:00:00 +0530 Sat, 16 Sep 2017 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346495 The judge ruled in favor of the appellants, allowing a refund of Rs. 2,31,688 under Rule 5 of Cenvat Credit Rules, 2004. The rejection of the refund amount of Rs. 2,43,772 was overturned, as the recredit was found to be legitimate under the relevant notification. The judge emphasized that the appellants were entitled to the refund based on the net cenvat credit availed during the relevant quarter, irrespective of prior rejection. The appeal was partially allowed, granting the refund for the legitimate recredited amount while upholding the rejection for inadmissible credit on capital goods. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346495